The Internal Revenue Service (IRS) has taken the position it does not need a search warrant to gather email in criminal investigations, despite opposition from lawmakers and privacy advocates and a ruling by a federal appellate court.
Through the Freedom of Information Act, the American Civil Liberties Union (ACLU) obtained 247 pages of IRS records in an attempt to find out whether the agency had ever used only a subpoena to obtain emails. Unlike a warrant, a subpoena does not require law enforcement to show "probable cause" in front of a judge. Probable cause refers to having enough evidence to show that a crime has likely been committed.